Der Syndikus-Steuerberater
The liberal professions are subject to an ever changing legal basis and thus constantly undergo minor or major amendments. A fundamental innovation in the current law governing the liberal professions of tax consultants is the authorization to work as in-house tax consultants. Since 2008, the Tax Co...
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| Главный автор: | |
|---|---|
| Формат: | Online |
| Язык: | немецкий |
| Опубликовано: |
Universitätsverlag Göttingen
2021
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| Предметы: | |
| Online-ссылка: | OCN: 1257443848 |
| Метки: |
Нет меток, Требуется 1-ая метка записи!
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| _version_ | 1869515382944956416 |
|---|---|
| author | Niemann, Helen |
| author_browse | Niemann, Helen |
| author_facet | Niemann, Helen |
| author_sort | Niemann, Helen |
| collection | Directory of Open Access Books |
| description | The liberal professions are subject to an ever changing legal basis and thus constantly undergo minor or major amendments. A fundamental innovation in the current law governing the liberal professions of tax consultants is the authorization to work as in-house tax consultants. Since 2008, the Tax Consultancy Act has made possible to pursue the profession of in-house tax advisor, while lawyers were allowed to work in-house for decades already, with the last amendment of the legal regulations from 2016. This paper deals with the various legal and practical implications of the interactions between the freelance activity as a tax consultant and the activity of in-house tax consultants in an employment relationship. A detailed comparison of the legal basis for tax consultants with that of in-house lawyers is of special interest in light of the current ambiguous legal situation. Special focus is a thorough analysis of the legal question whether or not an in-house tax adviser can be exempted from the obligatory pension insurance. |
| format | Online |
| id | doab-20.500.12854ir-26527 |
| institution | Directory of Open Access Books |
| language | ger |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| publisher | Universitätsverlag Göttingen |
| publisherStr | Universitätsverlag Göttingen |
| record_format | ojs |
| spelling | doab-20.500.12854ir-265272025-07-30T08:59:13Z Der Syndikus-Steuerberater Niemann, Helen tax consultant freelance activity in-house activity thema EDItEUR::L Law thema EDItEUR::L Law The liberal professions are subject to an ever changing legal basis and thus constantly undergo minor or major amendments. A fundamental innovation in the current law governing the liberal professions of tax consultants is the authorization to work as in-house tax consultants. Since 2008, the Tax Consultancy Act has made possible to pursue the profession of in-house tax advisor, while lawyers were allowed to work in-house for decades already, with the last amendment of the legal regulations from 2016. This paper deals with the various legal and practical implications of the interactions between the freelance activity as a tax consultant and the activity of in-house tax consultants in an employment relationship. A detailed comparison of the legal basis for tax consultants with that of in-house lawyers is of special interest in light of the current ambiguous legal situation. Special focus is a thorough analysis of the legal question whether or not an in-house tax adviser can be exempted from the obligatory pension insurance. 2021-02-10T13:03:51Z 2021-02-10T13:03:51Z 2020-06-17T02:30:26Z 2020 book book OCN: 1257443848 http://library.oapen.org/handle/20.500.12657/39660 https://directory.doabooks.org/handle/20.500.12854/26527 ger open access image/jpeg image/jpeg image/jpeg image/jpeg n/a n/a n/a n/a https://library.oapen.org/bitstream/20.500.12657/39660/1/GSOER15_Niemann.pdf https://library.oapen.org/bitstream/20.500.12657/39660/1/GSOER15_Niemann.pdf https://library.oapen.org/bitstream/20.500.12657/39660/1/GSOER15_Niemann.pdf https://library.oapen.org/bitstream/20.500.12657/39660/1/GSOER15_Niemann.pdf Universitätsverlag Göttingen 10.17875/gup2020-1303 10.17875/gup2020-1303 af9011e0-03b9-4a5c-9ae6-b9da4898d1b2 AG Universitätsverlage open access |
| spellingShingle | tax consultant freelance activity in-house activity thema EDItEUR::L Law thema EDItEUR::L Law Niemann, Helen Der Syndikus-Steuerberater |
| title | Der Syndikus-Steuerberater |
| title_full | Der Syndikus-Steuerberater |
| title_fullStr | Der Syndikus-Steuerberater |
| title_full_unstemmed | Der Syndikus-Steuerberater |
| title_short | Der Syndikus-Steuerberater |
| title_sort | der syndikus steuerberater |
| topic | tax consultant freelance activity in-house activity thema EDItEUR::L Law thema EDItEUR::L Law |
| topic_facet | tax consultant freelance activity in-house activity thema EDItEUR::L Law thema EDItEUR::L Law |
| url | OCN: 1257443848 |
| work_keys_str_mv | AT niemannhelen dersyndikussteuerberater |